第六条
Supplementary Provisions, Article 6
Where a business operator under Article 72-88, paragraph (1) of the New Act files a return under Article 72-88, paragraph (1) of the New Act for a taxable period ending on or after the application date (meaning a taxable period prescribed in Article 72-78, paragraph (3) of the New Act; the same applies hereinafter in this Article), and the amount that is the basis for calculating the amount of consumption tax prescribed in that paragraph for that taxable period includes the amount of consumption tax relating to taxable transfers, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and there is a remainder after deducting the amount set forth in item (ii) from the amount set forth in item (i), Article 72-88, paragraph (1) of the New Act is applied by treating that remainder as the amount of consumption tax prescribed in Article 72-88, paragraph (1) of the New Act for that taxable period.
新法第七十二条の八十八第一項の事業者が、適用日以後に終了する課税期間（新法第七十二条の七十八第三項に規定する課税期間をいう。以下この条において同じ。）に係る新法第七十二条の八十八第一項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する消費税額の計算の基礎となる金額に前条第二項に規定する経過措置対象課税資産の譲渡等又は同条第三項に規定する経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、第一号に掲げる金額から第二号に掲げる金額を控除して残額があるときは、当該残額を当該課税期間に係る新法第七十二条の八十八第一項に規定する消費税額として同項の規定を適用する。
the total amount of consumption tax relating to taxable transfers, etc. of assets made by that business operator during that taxable period (excluding taxable transfers, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article);
the total of the amounts of consumption tax set forth in Article 45, paragraph (1), item (iii), (a) through (c) of the Consumption Tax Act that, where Chapter III of the Consumption Tax Act is applied to taxable purchases made by that business operator during that taxable period or taxable goods taken out of a bonded area during that taxable period (excluding taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of the preceding Article), are to be deducted pursuant to the provisions of that Chapter from the amount of consumption tax set forth in Article 45, paragraph (1), item (ii) of the Consumption Tax Act for that taxable period (where that taxable period begins before the application date and Article 40 of the Former Consumption Tax Act, which remains in force pursuant to Article 20 of the Supplementary Provisions of the Income Tax Act Amendment Act, applies, the total of that total and the amount calculated by dividing by 12 the amount of consumption tax equivalent to the marginal deduction tax amount prescribed in Article 40, paragraph (1) of the Former Consumption Tax Act, calculated by applying Article 40 of the Former Consumption Tax Act, and multiplying the result by the number of months from the application date to the last day of that taxable period (where a fraction of less than one month arises in that number of months, it is treated as one month)).
当該課税期間中に当該事業者が行った課税仕入れ又は当該課税期間中に保税地域から引き取った課税貨物（前条第三項に規定する経過措置対象課税仕入れ等を除く。）につき、消費税法第三章の規定を適用した場合に同章の規定により当該課税期間の同法第四十五条第一項第二号に掲げる消費税額から控除されるべき同項第三号イからハまでに掲げる消費税額の合計額（当該課税期間が適用日前に開始する場合で、所得税法等改正法附則第二十条の規定によりなお効力を有することとされる旧消費税法第四十条の規定の適用があるときは、当該合計額と同条の規定を適用して算出される同条第一項に規定する限界控除税額に相当する消費税額を十二で除し、これに適用日から当該課税期間の末日までの月数（当該月数に一月未満の端数を生じたときは、これを一月とする。）を乗じて計算した金額との合計額）
Where a business operator under Article 72-88, paragraph (1) of the New Act files a return under that paragraph for a taxable period ending on or after the application date, and the amount that is the basis for calculating the amount of consumption tax prescribed in that paragraph for that taxable period includes the amount of consumption tax relating to taxable transfers, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and there is an amount that could not be fully deducted when the amount set forth in item (ii) of the preceding paragraph is deducted from the amount set forth in item (i) of that paragraph, Article 72-88, paragraph (2) of the New Act is applied by deeming that business operator to be a business operator prescribed in Article 72-88, paragraph (2) of the New Act and the amount that could not be fully deducted to be the shortfall prescribed in that paragraph.
Where a business operator under Article 72-88, paragraph (2) of the New Act (limited to a person obliged to submit a return relating to consumption tax pursuant to Article 45, paragraph (1) of the Consumption Tax Act) files a return under Article 72-88, paragraph (2) of the New Act for a taxable period ending on or after the application date, and the amount that is the basis for calculating the shortfall prescribed in that paragraph for that taxable period includes the amount of consumption tax relating to taxable transfers, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and there is an amount that could not be fully deducted when the amount set forth in paragraph (1), item (ii) is deducted from the amount set forth in paragraph (1), item (i), Article 72-88, paragraph (2) of the New Act is applied by treating the amount that could not be fully deducted as the shortfall prescribed in Article 72-88, paragraph (2) of the New Act for that taxable period.
新法第七十二条の八十八第二項の事業者（消費税法第四十五条第一項の規定により消費税に係る申告書を提出する義務がある者に限る。）が、適用日以後に終了する課税期間に係る新法第七十二条の八十八第二項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する不足額の計算の基礎となる金額に前条第二項に規定する経過措置対象課税資産の譲渡等又は同条第三項に規定する経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、第一項第一号に掲げる金額から同項第二号に掲げる金額を控除して控除しきれなかった金額があるときは、当該控除しきれなかった金額を当該課税期間に係る新法第七十二条の八十八第二項に規定する不足額として同項の規定を適用する。
Where a business operator under Article 72-88, paragraph (2) of the New Act (limited to a person obliged to submit a return relating to consumption tax pursuant to Article 45, paragraph (1) of the Consumption Tax Act) files a return under Article 45, paragraph (1) of the Consumption Tax Act for a taxable period ending on or after the application date, and the amount that is the basis for calculating the shortfall prescribed in that paragraph for that taxable period includes the amount of consumption tax relating to taxable transfers, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and there is a remainder after deducting the amount set forth in paragraph (1), item (ii) from the amount set forth in paragraph (1), item (i), Article 72-88, paragraph (1) of the New Act is applied by deeming that business operator to be a business operator prescribed in Article 72-88, paragraph (1) of the New Act. In this case, in Article 72-88, paragraph (1) of the New Act, "that amount of consumption tax" is deemed to be replaced with "the remainder obtained by deducting the amount set forth in Article 6, paragraph (1), item (ii) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 111 of 1994) from the amount set forth in item (i) of that paragraph".
新法第七十二条の八十八第二項の事業者（消費税法第四十五条第一項の規定により消費税に係る申告書を提出する義務がある者に限る。）が、適用日以後に終了する課税期間に係る消費税法第四十五条第一項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する不足額の計算の基礎となる金額に前条第二項に規定する経過措置対象課税資産の譲渡等又は同条第三項に規定する経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、第一項第一号に掲げる金額から同項第二号に掲げる金額を控除して残額があるときは、当該事業者を新法第七十二条の八十八第一項に規定する事業者とみなして、同項の規定を適用する。この場合において、同項中「当該消費税額」とあるのは、「地方税法等の一部を改正する法律（平成六年法律第百十一号）附則第六条第一項第一号に掲げる金額から同項第二号に掲げる金額を控除した残額」とする。
Where a business operator under Article 72-88, paragraph (2) of the New Act (limited to a person who intends to submit a consumption tax return pursuant to Article 46, paragraph (1) of the Consumption Tax Act) files a return under Article 72-88, paragraph (2) of the New Act for a taxable period ending on or after the application date, and the amount that is the basis for calculating the shortfall prescribed in that paragraph for that taxable period includes the amount of consumption tax relating to taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of the preceding Article, Article 72-88, paragraph (2) of the New Act is applied by treating the amount set forth in paragraph (1), item (ii) as the shortfall prescribed in Article 72-88, paragraph (2) of the New Act for that taxable period.
新法第七十二条の八十八第二項の事業者（消費税法第四十六条第一項の規定により消費税の申告書を提出しようとする者に限る。）が、適用日以後に終了する課税期間に係る新法第七十二条の八十八第二項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する不足額の計算の基礎となる金額に前条第三項に規定する経過措置対象課税仕入れ等に係る消費税額が含まれているときは、第一項第二号に掲げる金額を当該課税期間に係る新法第七十二条の八十八第二項に規定する不足額として同項の規定を適用する。
In addition to what is provided for in the preceding paragraphs, the technical replacement of terms necessary for the application of the provisions of Chapter II, Section 3 and Articles 9-4 through 9-16 of the Supplementary Provisions of the New Act where those provisions apply, and other necessary matters, are specified by Cabinet Order.
略称規定附則第二条第一項
別段の定めがあるものを除き、第一条の規定による改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、平成七年度以後の年度分の個人の道府県民税について適用し、平成六年度分までの個人の道府県民税については…
わかりやすく言うと
平成六年法律第百十一号の第一条によって改正された後の地方税法のことです。
定義附則第三条第一項・この規定及び附則第五条及び第六条の中だけ
同項第十一号に規定する課税貨物
わかりやすく言うと
保税地域から引き取られる外国貨物（信書を除きます）のうち、消費税法第六条第二項で消費税を課さないこととされるもの以外のもののことです（消費税法第二条第一項第十一号）。
定義附則第三条第一項・この規定及び附則第五条及び第六条の中だけ
消費税法（昭和六十三年法律第百八号）第二条第一項第九号に規定する課税資産の譲渡等
わかりやすく言うと
事業として対価を得て行われる資産の譲渡や貸付け、役務の提供など（資産の譲渡等）のうち、消費税法第六条第一項で消費税を課さないこととされるもの以外のもののことです（消費税法第二条第一項第九号）。
略称規定附則第三条第一項・この規定及び附則第三条から第六条までの中だけ
別段の定めがあるものを除き、新法第二章第三節及び附則第九条の四から第九条の十六までの規定は、平成九年四月一日（以下附則第六条までにおいて「適用日」という。）以後に事業者が行う課税資産の譲渡等（消費税法（昭和六十三年法律第百八号）第二条第一…
わかりやすく言うと
平成九年四月一日のことです（平成六年法律第百十一号の附則第三条第一項）。
略称規定附則第五条第二項・この条及び附則第六条の中だけ
前項の経過措置対象課税資産の譲渡等とは、所得税法及び消費税法の一部を改正する法律（平成六年法律第百九号。以下この条及び次条において「所得税法等改正法」という。）附則第七条、第十条から第十四条まで、第二十二条又は第二十四条の規定により…
わかりやすく言うと
平成六年法律第百九号の「所得税法及び消費税法の一部を改正する法律」のことです。
略称規定附則第五条第二項・この規定及び附則第六条の中だけ
…第十条から第十四条まで、第二十二条又は第二十四条の規定により、所得税法等改正法第三条の規定による改正前の消費税法（次条において「旧消費税法」という。）第二十九条に規定する税率が適用される課税資産の譲渡等をいう。
わかりやすく言うと
所得税法及び消費税法の一部を改正する法律（平成六年法律第百九号）の第三条で改正される前の消費税法のことです。